Reference

Tax193929 sections

Statutory text

(1) Any owner objecting to an order passed in appeal under section 18 or passed in revision under sub-section
(1) of section 19 may appeal to the appellate authority within sixty days of the date on which such order, is communicated to him.
(2) The appellate authority may admit an appeal after the expiration of sixty days referred to in sub-Section
(1) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time.
(3) An appeal to the appellate authority shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty live rupees.
(4) The Appellate Authority may; after giving the owner an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the owner and to the Commissioner.

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